New York Sales Tax Guide: Rate, Rules & Filing
New York's 4% state rate reaches 8.875% in New York City, where NYC sales tax adds local and MCTD taxes. Its nexus rule is unusual — it takes both $500,000 in sales and 100+ transactions.
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What is the sales tax rate in New York?
The New York state sales tax rate is 4%; combined rates with local taxes range from 7% to 8.875%, most commonly 8% (as of September 2026).
- State rate
- 4%
- Most common
- 8%
- Combined rates
- 7%–8.875%
- Rates as of
- September 2026
Most common is the combined rate found in the most ZIP codes. Source: Kintsugi's rate table, updated monthly. Official source: New York DTF — Sales Tax Rates.
Do I need a New York sales tax permit?
You need one once you have nexus in New York, from a physical presence or from sales. New York has economic nexus only when you exceed both $500,000 in receipts from sales of tangible personal property delivered into the state and more than 100 sales transactions, measured over the preceding four sales-tax quarters. Nexus and registration rules
When is New York sales tax due?
New York assigns annual, quarterly, or part-quarterly (monthly) filing based on taxable receipts. Most businesses file quarterly. Filing frequency and deadlines
Key Takeaways
New York's state sales tax rate is 4%, plus local and Metropolitan Commuter Transportation District taxes that bring the combined rate to 8.875% in New York City [1]. You have economic nexus only when you exceed both $500,000 in receipts and more than 100 sales delivered into New York over the preceding four sales-tax quarters, an "and" test [2]. Prewritten software including SaaS is taxable, while digital products such as e-books are not; clothing and footwear under $110 per item are exempt from the state rate and food for home consumption is exempt [3][4][5]. Protest a notice within 90 days through the Division of Tax Appeals [7].
What is taxable in New York?
SaaS
Taxable
Clothing
Partial
Groceries
Exempt
Digital Goods
Exempt
What are the sales tax rates in New York?
New York's state sales tax rate is 4%, but county and city taxes plus the Metropolitan Commuter Transportation District (MCTD) surcharge push combined rates to 8.875% in New York City. Most of the state lands between 7% and 8.875%.
Component | Rate | Scope |
|---|---|---|
State | 4.00% | Statewide |
Local (county/city) | up to ~4.875% | Varies by location |
MCTD surcharge | 0.375% | NYC + commuter counties |
Combined | 7.00%–8.875% | Varies by location |
New York is destination-based — apply the rate where the buyer takes delivery. To find the combined rate for a specific address, use our US sales tax calculator.
What are the sales tax rates by county in New York?
The combined rate is the 4% state rate plus any county, city and special district taxes. The range covers every ZIP code in the county, and the most common rate is the one found in the most of them. Select a column heading to sort, or look up an exact address with the sales tax calculator.
Rates as of 62 counties with a local tax
| Albany County sales tax rate | 4% | 8% | 8% | 0 |
|---|---|---|---|---|
| Allegany County | 4.5% | 8.5% | 8.5% | 0 |
| Bronx CountyNew York City sales tax rate | 0% | 8.875% | 8.875% | 1 |
| Broome County | 4% | 8% | 8% | 0 |
| Cattaraugus County | 4% | 8%–8.75% | 8% | 1 |
| Cayuga County | 4% | 8% | 8% | 1 |
| Chautauqua County | 4% | 8% | 8% | 0 |
| Chemung County | 4% | 8% | 8% | 0 |
| Chenango County | 4% | 8% | 8% | 0 |
| Clinton County | 4% | 8% | 8% | 0 |
| Columbia County | 4% | 8% | 8% | 0 |
| Cortland County | 4% | 8% | 8% | 0 |
| Delaware County | 4% | 8% | 8% | 0 |
| Dutchess County | 3.75% | 8.125%–8.375% | 8.125% | 0 |
| Erie County sales tax rateBuffalo sales tax rate | 4.75% | 8.75% | 8.75% | 0 |
Places are the post-office towns of the ZIP codes, so a large city can count more than once. A ZIP code can cross a city or district line, so confirm the rate for the exact address. Source: Kintsugi's rate table, updated monthly from state and local rate data.
What is the sales tax in New York City?
New York City's combined sales tax rate is 8.875%: New York State's 4%, the city's 4.5% and the 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge [1]. The rate is the same in all five boroughs, which are also the city's five counties: Manhattan (New York County), Brooklyn (Kings), Queens, the Bronx and Staten Island (Richmond). Sales delivered anywhere in the city are reported under one jurisdiction code, 8081, in Publication 718.
Component | Rate |
|---|---|
New York State | 4% |
New York City | 4.5% |
MCTD surcharge | 0.375% |
Combined, all five boroughs | 8.875% |
For rates by ZIP code, see the New York City sales tax rate of 8.875% page.
What is the sales tax registration and nexus threshold in New York?
New York has economic nexus only when you exceed both $500,000 in receipts from sales of tangible personal property delivered into the state and more than 100 sales transactions, measured over the preceding four sales-tax quarters. Because New York uses an "and" test, crossing just one threshold does not create nexus. Physical presence creates nexus immediately.
What is the marketplace facilitator law in New York?
New York has required a marketplace provider without physical presence in the state to register and collect state and local sales tax once, in the preceding four sales-tax quarters, it made or facilitated more than $500,000 of tangible personal property sales delivered in New York and more than 100 such sales — a threshold that replaced a prior $300,000 figure retroactive to June 1, 2019. A registered provider must collect tax on taxable facilitated sales delivered to a New York address regardless of whether the marketplace seller itself would otherwise have to register. A marketplace seller that receives the provider's Form ST-150, Marketplace Provider Certificate of Collection (or is covered by an equivalent public agreement), is relieved of collecting sales tax on those facilitated sales and reports them as nontaxable.[9]
What are the sales tax filing frequencies and deadlines in New York?
New York assigns annual, quarterly, or part-quarterly (monthly) filing based on taxable receipts. Most businesses file quarterly. Returns are due 20 days after the end of the reporting period, so the quarter ending May 31 is due June 20. High-volume vendors remit through PrompTax on an accelerated schedule.
What is exempt from sales tax in New York?
New York exempts most food for home consumption, prescription and over-the-counter medicines, and many medical devices. Clothing and footwear under $110 per item are exempt from the state's 4% tax, and some localities exempt them too. Prewritten software, including most SaaS, is taxable in New York.
How do resale and exemption certificates work in New York?
New York buyers with a valid Certificate of Authority give the seller Form ST-120 (Resale Certificate) to buy goods or services for resale without tax, within 90 days of the purchase [6]. It has no fixed expiration and stays valid while the buyer's registration remains active [6].
For the official form, multistate certificate rules and expiry, see the New York resale certificate guide.
What are the sales tax penalties in New York?
Late filing or payment penalties start at 10% of the tax due for the first month and rise with time, with a $50 minimum even on a zero return. Interest accrues separately from the due date until the balance is paid.
How do sales tax audits and appeals work in New York?
You can protest a Notice of Deficiency within 90 days by petitioning the Division of Tax Appeals or requesting a BCMS conciliation conference [7]. After a conciliation order, you have another 90 days to petition the Division of Tax Appeals [7].
Sources
[1] New York DTF — Sales Tax Rates (4% state, MCTD, NYC 8.875%)
[4] New York DTF — Clothing and Footwear (under $110 exempt)
[5] New York DTF — Food Sold by Food Stores (groceries exempt)
[7] New York DTF — Protest and Appeals (90 days, Division of Tax Appeals)
[8] New York DTF — How to Register (Certificate of Authority)
[9] New York Department of Taxation and Finance — Sales Tax Requirements for Marketplace Providers
Verified July 2026 against New York State Department of Taxation and Finance published guidance.
More New York sales tax topics
Guides and tools for specific New York sales tax questions.
- New York sales tax calculator
- New York sales tax exemptions
- New York resale certificate
- How to file New York sales tax
- New York sales tax due dates
- New York sales tax on clothing
- New York sales tax on food
- New York SaaS sales tax
- Dutchess County sales tax
- Nassau County sales tax
- New York late filing penalties compared with other states
- New York sales tax notices explained
New York city sales tax rates
The combined state and local rate for each city, with a rate for every ZIP code.
Frequently Asked Questions
US Sales Tax Calculator
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This is an estimate based on location alone. The tax you owe also depends on what you sell, who you sell to and the exact delivery address. If you intend to rely on these rates, use the Kintsugi platform (opens in a new tab).